Treatment of losses under OECD Pillars 1 and 2 Sirathorn Dechsakulthorn, Kevin Glenn, Shee Boon Law, Joseph A. Myszka
Contributor(s): Dechsakulthorn, Sirathorn
.
Material type: 
ArticlePublisher: 2020Subject(s): SOCIEDADES | ECONOMÍA DIGITAL | PERDIDAS | IMPUESTOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 99, n. 3, July 20, 2020, p. 323-333Summary: In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/3-1 (Browse shelf) | Available | OP 138-Bis/2020/99/3-1 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2020/99/2-2 Taxation of foreign partnerships | OP 138-Bis/2020/99/2-3 Introducing a carbon pricing system in Nigeria | OP 138-Bis/2020/99/3 Tax Notes International | OP 138-Bis/2020/99/3-1 Treatment of losses under OECD Pillars 1 and 2 | OP 138-Bis/2020/99/3-2 An unfamiliar duty burden | OP 138-Bis/2020/99/3-3 Germany's proposed anti-hybrid rules | OP 138-Bis/2020/99/4 Tax Notes International |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider the tax treatment of losses under the OECD's unified approach to taxing the digital economy, focusing specifically on the treatment of losses incurred before the introduction of the new regime and losses incurred after the new regime.
Click on an image to view it in the image viewer
There are no comments for this item.